Table of Contents
- Concerns Raised by CISLAC
- Nigeria's Law-Making Process
- Implications of Tax Laws
- Issues of Transparency
- Recommendations by CISLAC
- Conclusion
The Civil Society Legislative Advocacy Centre (CISLAC), the Nigerian chapter of Transparency International, has expressed concerns regarding allegations that the Presidency approved a tax law that differs from the version passed by the National Assembly.
In a statement issued by its Executive Director, Comrade Auwal Musa Rafsanjani, the organization cautioned that if the claims are validated, it would signify a serious violation of the Constitution, legislative procedures, and public confidence.
CISLAC emphasized that Nigeria's law-making process is explicitly outlined in the Constitution and warned against any modifications made after a bill has been approved by parliament.
The group stated, “Nigeria’s law-making process is distinctly defined by the Constitution, emphasizing that any modification of a bill post-parliamentary approval undermines democratic governance and the principle of separation of powers.”
The organization also highlighted that tax laws have significant implications for citizens and the economy.
It asserted that “taxation has direct consequences for citizens, businesses, sub-national governments, and the overall economy.”
CISLAC cautioned that uncertainty or lack of transparency surrounding tax legislation could erode investor confidence and raise issues regarding accountability and potential misuse of executive authority.
CISLAC described the situation as particularly troubling due to the extensive public consultations conducted before the law was enacted.
It noted that the process included taxpayers, civil society organizations, professional bodies, the private sector, labor unions, local governments, and technical experts.
The organization claimed that any unilateral changes made outside this framework would undermine public trust and violate the principle that citizens should have a voice in how they are taxed.
The group further expressed concern that questions regarding the legitimacy of the tax law are surfacing at a time when a new tax regime is anticipated to commence.
It warned that implementing a disputed tax framework could exacerbate the difficulties Nigerians already face due to the rising cost of living, inflation, diminished purchasing power, and limited access to essential services. CISLAC stated that such actions could intensify inequality, discourage compliance, and incite public discontent.
It emphasized that tax reforms must be grounded in clarity, legality, fairness, and social sensitivity.
It warned that any tax system introduced without transparency, effective communication, and legislative certainty undermines voluntary compliance and damages the social contract between the government and citizens.
As part of its recommendations, the organization urged the Presidency to promptly publish the exact version of the tax law that was approved, alongside the authenticated copy passed by the National Assembly, to facilitate public verification. It also called on the National Assembly to utilize its oversight powers to confirm whether the assented law accurately reflects the lawmakers' intentions.
CISLAC stated that any discrepancies identified should be regarded as unconstitutional and resolved through lawful means, including re-transmitting the correct bill or seeking judicial interpretation.
It further called for an independent review by relevant institutions, including the Office of the Attorney-General of the Federation and, if necessary, the judiciary.
The organization added that the controversy underscores the necessity to strengthen safeguards between the legislative and executive branches of government.
It recommended measures such as digital tracking of bills, public access to enrolled laws, and more transparent assent procedures.
CISLAC stressed that this issue transcends partisan politics; it is about safeguarding Nigeria’s democratic institutions. It warned that permitting one branch of government to unilaterally modify laws passed by another sets a precarious precedent.
The group urged all parties to act with transparency, moderation, and respect for the Constitution, asserting that Nigerians deserve laws that reflect due process, the public interest, and the decisions of their elected representatives. CISLAC pledged to continue monitoring developments and engaging stakeholders to foster accountability, transparency, and the rule of law.
What are CISLAC's concerns regarding the new tax law? CISLAC is concerned that the tax law approved by the Presidency may differ from the version passed by the National Assembly, which could violate constitutional and legislative processes.
CISLAC is concerned that the tax law approved by the Presidency may differ from the version passed by the National Assembly, which could violate constitutional and legislative processes.
Why is transparency important in tax legislation? Transparency in tax legislation is crucial because it builds public trust, ensures accountability, and encourages voluntary compliance among citizens and businesses.
Transparency in tax legislation is crucial because it builds public trust, ensures accountability, and encourages voluntary compliance among citizens and businesses.
What recommendations did CISLAC make regarding the tax law? CISLAC recommended that the Presidency publish the exact version of the tax law, urged the National Assembly to confirm its authenticity, and called for an independent review by relevant institutions.
CISLAC recommended that the Presidency publish the exact version of the tax law, urged the National Assembly to confirm its authenticity, and called for an independent review by relevant institutions.


